CAG refers to comptroller and auditor general. It is a Indian authority, which is established by article 148. The CAG acts as the guard of the government finance and its functioning. To make a government image more accountable and transparent to the civil society and legislature. He may be removed only by the same process as that for a Supreme Court judge; his salary and other benefits are protected; and he may not be appointed to any other government office after retirement. The Constitution attempts to guarantee that he has considerable self-sufficiency from different arms of the administration.

The CAG audits the accounts of both central as well as state government and the other government institution which is owned or funded by government. The job of the private sector’s auditor is to ensure that, for financial transaction the correct standards has been used for accounts. But beyond this, it checks whether financial transactions conform to appropriate rules. The reports of the CAG are taken into consideration by the PAC’s(Public Accounts Committees). The CAG officer enjoy all the facilities of Supreme Court judge of India as well. After retirement the CAG officer can’t appointed for a Government.